Your eBriefcase

Welcome to the eBriefcase Management Center. This function allows you to compile selected pages to your personalized eBriefcase, where you may add to, delete or drag to reorder items. Once assembled, you can create a PDF of your eBriefcase. Click on the eBriefcase link at the top right of the page to open your collection of pages.

Have a challenge?I can help

Proactively helping clients

State and local taxation has become increasingly complex both in the Carolinas and across the country. State taxing authorities have developed more sophisticated and aggressive approaches and there is vastly more media attention on state and local taxes (and economic development incentives) than in any time in the past. Sourcing, allocation, and apportionment have received renewed interest from Departments of Revenue. Additionally, recent case law revising and expanding the concept of state tax nexus has created the potential for reporting and filing obligations for businesses engaged in multi-jurisdictional commerce. As a result, taxpayers have had to spend significantly more time and attention in this tax area than before.

Our state and local tax team in South Carolina is led by two former directors of the South Carolina Department of Revenue. We serve clients across the Carolinas and beyond, from Fortune 500 companies to small and mid-sized firms. The strength of our SALT practice is in four areas: (1) State and Local Tax Controversy work; (2) economic development incentives; (3) legislative strategy; and (4) tax planning. We regularly assist in these areas involving a wide range of state and local tax issues. Those include:

Corporate Franchise and Income Taxes

Sales and Use Taxes

Real and Personal Property Taxes

Local Business License Taxes

Documentary Taxes

Unclaimed Property

Economic Development Incentives

State and Local aspects of business transactions and reorganizations

Our SALT controversy work involves representation of clients before the Department of Revenue, as well as trial work at all court levels.

We regularly represent Fortune 500 companies as well as small and medium businesses seeking state and local tax incentives at both the state and local level, and have been involved in some of the largest economic development announcements in South Carolina history.

Nexsen Pruet also regularly represents clients on legislative monitoring and lobbying on state tax issues before state legislatures. Our members have drafted hundreds of state tax code sections which have been enacted into law over the past 20 years. Our work has been done for state government, counties, economic development Alliances, and private clients.

Nexsen Pruet also assists clients in reviewing the state and local tax aspect of real estate transactions, mergers and acquisitions, and other transactional planning.

Accomplished Tax Attorneys

Recognitions for members of the group:

2015 Best Lawyers in the Midlands in Tax Law by Columbia Metropolitan Magazine

Best Lawyers in America® “Lawyer of the Year” for Tax Law (Columbia)

South Carolina Economic Developers Association’s “2010 Ally of the Year”

Best Lawyers in America® since 2009

Listed in South Carolina Super Lawyers for Tax (2014)

South Carolina Super Lawyer – Rising Star in Bonds and Government

Noteable SALT Insights and Events

Members of the firm's SALT team regularly offer insights and events related to developments in this area of the law.

Rick Reames, former director of the South Carolina Department of Revenue rejoins Nexsen Pruet as of February 2017.

Burnie Maybank and Jeanne Born co-authored South Carolina Nonprofit Corporate Practice Manual, First Edition, South Carolina Bar, 2007, and Second Edition, South Carolina Bar, 2015.

On July 9, 2014, Maybank served as the moderator and presenter of the Clean Energy Economic Development Panel at the 2014 South Carolina Clean Energy Summit.

Burnie Maybank authored an article for the July 2014 edition of South Carolina Lawyer, co-written by Chris Hampton, entitled “Nonprofit Traps and Pitfalls.”

Each year, Nexsen Pruet hosts economic development and state and local tax seminars which bring together practitioners and public agency representatives. The firm also hosts other events that are more narrowly focused on specific SALT issues, including:

Taps and Pitfalls in Economic Development (2015)

SALT Seminar (held annually)

Realtors Seminar (2014)

Newbie Economic Development Seminar (2011 and 2013)

Hard Dollars Economic Development Seminar (2013)

Legislative Update Economic Development Seminar (2013)

Distribution Center Seminar (2013)

State Economic Development Incentives for the Agribusiness Industry (2012)

Your eBriefcase

Welcome to the eBriefcase Management Center. This function allows you to compile selected pages to your personalized eBriefcase, where you may add to, delete or drag to reorder items. Once assembled, you can create a PDF of your eBriefcase. Click on the eBriefcase link at the top right of the page to open your collection of pages.

Contact us

Disclaimer

Do not send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyers in that matter. Any information you send us before we agree to be your lawyers cannot be protected from disclosure.

This website is for informational purposes only. A result achieved on behalf of one client does not necessarily indicate similar results can be obtained for other clients. Nexsen Pruet, LLC has designated James G. Long, IIIGeneral Counsel, to accept responsibility for this site. He may be contacted at 803.771.8900 or at jlong(AT)nexsenpruet(DOT)com.

Your eBriefcase

Welcome to the eBriefcase Management Center. This function allows you to compile selected pages to your personalized eBriefcase, where you may add to, delete or drag to reorder items. Once assembled, you can create a PDF of your eBriefcase. Click on the eBriefcase link at the top right of the page to open your collection of pages.